Arbitration services

Brokers' or agency services

Clients

Commodity fund management

Contracts and place of supply

Allocated goods

Brokers' or agency services

Categories of contracts

Commodity loans

Contracts for differences

Forward contracts

Futures

Generally

Options

Physicals/actuals

Swaps, physical/financial

Unallocated goods

Derivatives

Fees and clearing house charges

Financial futures and options and other intangibles

Freight derivatives

Generally

LIFFE

Other markets and situations

Futures contracts

Generally

Gold

Black Box

Bullion loans

Central banks

Generally

Investment gold

Special scheme

Unallocated gold

Hard and soft commodities

Foreign and warehoused supplies

Generally

IPE/ICE Brent Crude contract

Market members

Brokers

Clearing members

Generally

Market-makers and dealers

Markets

Non-market members

Brokers

Registration

Options

Outside scope supplies

Physicals/actuals and forward sales contracts

Products

Spread betting

Terminal markets

Data-gathering powers: relevant data-holder

Generally

Zero-rating

Unallocated goods

Warehoused supplies

Zero-rating and the Black Box